Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour hours and its standard cost card per unit is as follows: $50 Direct materialt 5 pounds at $10 per pound Direct labour: 3 hours at 317 per hour Variable overhead: 3 hours at 57 per hour Total standard variable cost per unit 21 $122 Fixed overhead was budgeted at $611.000 Fixed overhead is applied on the basis of direct labour hours. The company also established the following cost formulas for its selling expenses Variable Cost per Unit Sold Fixed Cost per month $330,000 $230,000 Advertising Sales salaries and commissions Shipping expenses $15.00 54.00 The static fie planning) budget for March was based on producing and selling 24000 units. However, during March the company actually produced and sold 30.600 units and incurred the following costs a Purchased 170.000 pounds of raw materials at a cost of $9 per pound All of this material was used in production b. Direct labourers worked 68.000 hours at a rate of $18 per hout c. Total vanable manufacturing overhead for the month was $512.000 And foved manufacturing overhead was $606,000 d. Total advertising, sales salaries and commissions, and shipping expenses were $337000, $680.000 and $128.000, respectively L. PUT DuuYellor March was based on producing and selling 24,000 units. However, during March the company actually produced and sold 30,600 units and Incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $9 per pound. All of this material was used in production b. Direct-labourers worked 68,000 hours at a rate of $18 per hour c. Total variable manufacturing overhead for the month was $512,000. And fixed manufacturing overhead was $606,000 d. Total advertising, sales salaries and commissions, and shipping expenses were $337,000, $680,000, and $128.000, respectively Required: If Preble had purchased 183,000 pounds of materials at $9 per pound and used 170,000 pounds in production, what would be the materials quantity variance for March? (Input the amount oso positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favourable. "U" for unfovourable, and "None" for no effect (i.e.. zero variance..) Materials quam